A Delaware charter and Delaware business activity create different obligations. An LLC using only a Delaware registered agent generally owes the $400 annual LLC tax, not a business license or gross receipts tax on that basis alone. An office, staff, sales activity or Delaware delivery can require a separate Division of Revenue review.
Quick answer
- Statute
- 30 Del. C. Chapters 21, 23 and 29; §§ 533-534
- Official fee
- $400 LLC/LP annual tax; GRT varies by activity
- Deadline
- June 1 for LLC/LP tax; GRT follows the assigned monthly or quarterly schedule
Corp USA is not a law firm and does not provide legal advice.
Last reviewed: October 30, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
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Start with the right question.
Formation is not the same as operating in Delaware
The Division of Corporations collects the $400 LLC/LP annual tax by June 1 and domestic corporate annual reports and franchise tax by March 1. The Division of Revenue handles business licenses and gross receipts tax. Filing with one office does not settle obligations to the other.
Delaware Division of Corporations (Title 8 & Title 6) ↗Gross receipts, not profit
Delaware GRT applies by business activity to gross receipts, without deductions for cost of goods or business expenses. Monthly exclusions vary by activity, generally from $100,000 up to $1,250,000 per month. An exclusion is not a universal exemption and is not a rule for choosing monthly versus quarterly filing.
Delaware Division of Revenue ↗The filing calendar comes from your assigned frequency
Monthly filers pay by the 20th of the following month. Quarterly filers pay by the last day of the month after the quarter ends. Filing frequency is set using a look-back period. Confirm your assignment with the Division of Revenue rather than guessing from a single month of receipts.
Delaware Division of Revenue ↗Online filing and delinquency
Online filing has been required since January 1, 2021 under TIM 2020-2. Late returns carry a 5% per month penalty plus 0.5% per month interest under 30 Del. C. §§ 533-534. These are different from the LLC annual-tax delinquency charges.
Delaware Code Online (Title 6, Title 8 & Title 30) ↗Your preparation checklist
- 1.List where the business has offices, people, sales activity and customer delivery.
- 2.Separate Division of Corporations entity taxes from Division of Revenue obligations.
- 3.Ask Revenue which activity classification and monthly exclusion apply.
- 4.Confirm the look-back filing frequency and calendar its due dates.
- 5.File online when required and keep returns, payment receipts and the June 1 entity-tax reminder.
Common trap
Keep the requirements separate.
| Requirement | Rule / confirmation needed | Official authority |
|---|---|---|
| Holding LLC with only a Delaware registered agent | $400 annual LLC tax. No business license or GRT on that basis alone. | Delaware Division of Corporations (Title 8 & Title 6) ↗ |
| Office, staff or sales activity in Delaware | Business license plus GRT by activity, in addition to the entity tax. | Delaware Division of Revenue ↗ |
| Seller outside Delaware; customers take delivery in Delaware | May owe GRT. Confirm the delivery facts and business activity with the Division of Revenue. | Delaware Division of Revenue ↗ |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice.
Corp USA is not a law firm and does not provide legal advice.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
No. GRT is a tax on a business’s gross receipts by activity, not a retail sales tax collected from a customer. Costs and expenses are not deducted when computing gross receipts.
Delaware Division of Revenue ↗A registered agent alone does not create a business-license or GRT obligation for a passive holding LLC. Other Delaware activity can change that answer; confirm the actual facts with Revenue.
Delaware Division of Revenue ↗A seller outside Delaware may owe GRT when customers take delivery in Delaware. Ask the Division of Revenue to apply the activity and delivery rules to your transactions.
Delaware Division of Revenue ↗Late GRT returns carry a 5% per month penalty plus 0.5% per month interest under 30 Del. C. §§ 533-534. Do not substitute the separate LLC annual-tax penalty rules.
Delaware Code Online (Title 6, Title 8 & Title 30) ↗Revenue sets filing frequency using a look-back period. Check your account assignment or ask Revenue; do not infer frequency from the activity exclusion.
Delaware Division of Revenue ↗